Cemeteries: Challenges & Solutions...MTA Guide to Cemeteries: Challenges & Solutions / June 2007 Page 2 of 22 Introduction The Cemetery or Burial Grounds Act, Public Act 215 of 1937,

MTA Guide to Cemeteries: Challenges & Solutions / June 2007 Page 1 of 22

For Clerks, Cemetery Sextons and Other Cemetery Personnel

Cemeteries: Challenges & Solutions

TABLE OF CONTENTS Introduction .............................................................................................. 3 Michigan Cemetery Laws............................................................................. 4 Establishing A Cemetery ............................................................................. 5 Cemetery Ordinance ................................................................................... 6 Cemetery Job Descriptions.......................................................................... 7 Who Accepts Payments for Township Cemetery Burials? ................................ 8 Cemetery Income/Expenses Worksheets....................................................... 9 Burial Transit Permit Form .........................................................................10 V.A. Information on Veterans Headstones and Markers.................................11 Michigan Law on Markers and Flags for Veterans’ Graves ..............................12 Vaults Are Not Required ............................................................................13 Winter Burials and Use of Firearms and Snowmobiles in a Cemetery .............14 Michigan Association of Municipal Cemeteries (MAMC) ................................15 Townships Must Register if Offering Prepaid Cemetery Services ....................16 Private Burial Grounds...............................................................................17 Disinterment and Reinterment Permit Form ................................................18 Affidavit For Disinterment and Reinterment of a Dead Body .........................19 MTA Legal Opinion on Perpetual Care Funds ................................................21 Burial Rights Certificate ............................................................................22


Introduction The Cemetery or Burial Grounds Act, Public Act 215 of 1937, MCL 128.1, et seq., gives townships authority to establish, control, maintain and care for public cemeteries that are not owned by another municipality or private organization, and to adopt an ordinance to regulate the operation and use of a cemetery. This resource packet is not intended to cover every aspect of a cemetery management. Consider this packet a handy reference to some of the most common questions or issues that may arise regarding public cemeteries.

This packet is one of the many MTA resources available from the MTA Member Information Services Department at:

Michigan Townships Association

P.O. Box 80078, Lansing, MI 48908-0078 Phone: (517) 321-6467 Web: http://www.michigantownships.org/

Michigan Townships Association staff prepared this packet for informational and educational purposes to assist township officials in township governance, statutory compliance, and day-to-day township administration. The information provided is not intended as legal advice, and townships are urged to consult with their local legal counsel on questions of law.


http://www.legislature.mi.gov/mileg.asp?page=getObject&objName=mcl-Act-215-of-1937

http://www.michigantownships.org/

Michigan Cemetery Laws

Act 215 of 1937 Cemetery or Burial Grounds (MCL 128.1-128.3)

Act 46 of 1931 Public Cemeteries (MCL 128.11-128.16)

Act 49 of 1895 Vacating Cemetery in Township (MCL 128.31-128.36)

Act 164 of 1871 Vacating Cemetery in City or Village (MCL 128.41-128.45)

Act 297 of 1929 Vacating Cemetery in City or Village (MCL 128.51-128.57)

Act 113 of 1915 Care of Cemeteries (MCL 128.61-128.62)

Act 95 of 1909 Trust Fund for Care of Cemeteries (MCL 128.71-128.74)

Act 81 of 1903 Care and Preservation of Cemetery Lots (MCL 128.81-128.88)

Act 211 of 1911 Fencing of Private Cemeteries (MCL 128.101-128.103)

Act 88 of 1875 Exemption of Private Burial Grounds from Taxation or Attachment (MCL 128.111-128.112) Act 22 of 1905 Memory Days (MCL 128.121)

Act 272 of 1909 Enlargement of Township Burial Grounds (MCL 128.151-128.164)

Act 368 of 1978 Part 28 Vital Records (MCL 333.2801-333.2899) Act 299 of 1980 Article 18 (Mortuary Science) (MCL 339.1801-339.1812)


http://www.legislature.mi.gov/(S(f5r0kx45xk3etlidapbrrnjr))/mileg.aspx?page=getObject&objectName=mcl-Act-215-of-1937












http://www.legislature.mi.gov/(S(f5r0kx45xk3etlidapbrrnjr))/mileg.aspx?page=getObject&objectName=mcl-368-1978-2-28

http://www.legislature.mi.gov/(S(f5r0kx45xk3etlidapbrrnjr))/mileg.aspx?page=getObject&objectName=mcl-299-1980-18

Establishing a Cemetery

MCL 333.2458 Establishment of cemetery; requirements; determinations; approval; disposition of plats; vacating cemetery; removal and reinterment of bodies and remains.

Sec. 2458. (1) A person or governmental entity shall not establish a cemetery in this state until a description of the premises and a plat showing the cemetery's division is filed in duplicate with the local health department having jurisdiction of the premises. A local health department shall not approve a proposed cemetery if the local health department determines that establishment or operation of the cemetery would be injurious to the public health. The local health department shall determine whether it is safe and healthful for a cemetery to be established in the proposed location and if the local health department approves the location and the plat of the premises, the local health department shall indorse its approval on both plats. When the establishment of a cemetery is approved, 1 plat shall be returned to the proprietor and the other shall be retained and preserved by the local health department.

(2) The local health department shall supervise activities to vacate a cemetery and the removal and reinterment of bodies and remains.

History: 1978, Act 368, Eff. Sept. 30, 1978 Popular Name: Act 368

© Grever & Ward, Inc., Cemetery Planning, (800) 952-0078, www.greverandward.com


Cemetery Ordinance

Because Michigan statutes do not address many specific cemetery management issues, a comprehensive cemetery ordinance can help ensure the smooth operation of a cemetery. An ordinance can define the character of a township cemetery by establishing practical cemetery procedures that reflect the community's wishes.

Suggested Cemetery Ordinance Sections An ordinance to protect the public health, safety and general welfare by establishing regulations relating to the operation, control, and management of cemeteries owned by the Township of ___________ ,_________ County, Michigan; to provide penalties for the violation of said ordinance, and to repeal all ordinances or parts of ordinances in conflict therewith.

Section 1: Title

Section 2: Definitions of cemetery lots and burial spaces

Section 3: Sale of lots or burial spaces

Section 4: Purchase price and transfer fees

Section 5: Grave opening charges

Section 6: Markers or memorials

Section 7: Interment regulations

Section 8: Ground maintenance

Section 9: Forfeiture of cemetery lots or burial spaces

Section 10: Repurchase of lots or burial spaces

Section 11: Records

Section 12: Vault

Section 13: Cemetery hours

Section 14: Penalties

Section 15: Severability

Section 16: Effective Date

Michigan law does not require a public hearing before adopting an non-zoning ordinance, but public relations are enhanced when a hearing is held on the ordinance or policies and procedures adopted by the township board.


Cemetery Job Descriptions

The following are typical cemetery duties that are often performed by a cemetery sexton, but that may be performed by additional or different positions within the township. Add or subtract job duties as appropriate for your township.

Maintenance Cutting all grass and trimming around stones and markers. Grass cutting will be accomplished with (or without) notification and (or) as often as is necessary to keep cemeteries looking neat. Leveling and seeding all new graves Leveling and seeding old graves that have settled Emptying all rubbish containers Removing dead flowers from new graves, removing winter grave blankets and other grave decorations in spring and fall. Removing snow (from graves? paths? other?) Raking leaves from all sections of the cemetery during the fall and spring General cleanup, including removal of fallen tree limbs and brush Foundation placement (if applicable)

Administration Show available gravesites to family Mark gravesites for burials Lot sales and assistance in locating sites Burial rights certificates sold, recorded, etc. (Timely deposits to Treasurer) Keep lot maps current


Who Accepts Payments for Township Cemetery Burials? Q. Our township owns a cemetery, and we have a sexton who handles grave openings. It has been the practice of our local funeral directors to pay the interment fees directly to the sexton, instead of the township. Is this proper? A. A township cannot make a gift of township assets and cannot use public assets (or allow them to be used) for a private interest. The township cemetery property and services—including burial rights and the arrangements for burial—are township assets. The result is that a private individual or business cannot use the township cemetery as a private business, and any fees paid for township cemetery services must be paid to the township. According to MCL 41.76, “The township treasurer shall receive and take charge of money belonging to the township, or that is by law required to be paid into the township treasury, and shall pay over and account for the money, according to the order of the township board or the authorized officers of the township.” The funds are subject to the same requirements for accounting, reporting, authorization and lawful expenditures as any other public funds. The method that best enhances internal controls is for the township clerk to bill the funeral director for the interment fees and have payment made directly to the township treasurer through accounts receivable. If the township authorizes the sexton to receive cemetery fees on behalf of the township, then all fees received by the sexton must be receipted for using township receipts, delivered to the township treasurer according to an established schedule, and deposited by the treasurer in a township bank account. The township should notify its insurance carrier of any officer, employee or contractor handling money to ensure that the appropriate bond covers each person. If the sexton is a township employee, compensation should be paid through the payroll process, with the applicable federal and state reporting and withholding. If the sexton is an independent contractor, payments should be made through accounts payable, reported with an IRS Form 1099.


http://www.legislature.mi.gov/(S(f5r0kx45xk3etlidapbrrnjr))/mileg.aspx?page=getObject&objectName=mcl-41-76

Cemetery Income/Expenses Worksheets

Cemetery Income Worksheet

Chart of Account #

Income Source Previous Year Actual

Current Estimated

Proposed for Next Fiscal

year 000-000-000 Sale of Burial Rights

Opening & Closing Interest on Investments Foundation Base

Installation

Gifts & Grants Miscellaneous Income General Fund Totals:

Cemetery Expense Worksheet

Chart of Account #

Expenditure Previous Year Actual

Current Estimated

Proposed for Next Fiscal

year 000-000-000 Salaries, Fringe Benefits

Maintenance Cost

Equipment Cost Administration Cost Miscellaneous Cost Totals:


Burial Transit Permit Form

Read Carefully REGISTRAR: This burial-transit permit may be issued upon receipt of satisfactory proof of death.

FUNERAL DIRECTOR OR MORTUARY SCIENCE LICENSEE: The burial-transit permit is required for transports and any manner of disposition of a dead body including interment, storage and cremation.

Under no circumstances shall a funeral director or mortuary science licensee issue a burial-transit permit to anyone other than himself and then only according to the provision of Act 229, P.A. 1960, and Rule 4, “Governing transportation and Disposition of dead Bodies.”

When the body is to be transported by common carrier, the burial-transit permit shall be issued in duplicate. The original shall be attached to the shipping case in a strong envelope. As a safeguard against loss in transit, the duplicate, so labeled, shall be mailed to the funeral director at destination, or handed to him by the escort traveling with the body.

MEDICAL EXAMINER: This permit may be used to authorize disposal by cremation.

SEXTON: It is unlawful for any sexton, or other person in charge of a burial place, to permit burial or other disposition of a dead body before a burial-transit permit is deposited with him. (The sexton may accept the permit of any state and the District of Columbia, as authorized for burial.)

All permits must be endorsed and recorded in the sexton’s register.

If the body is buried in a cemetery having no sexton in charge, the funeral director or mortuary science licensee shall sign the burial-transit permit.


V.A. Information on Veteran Headstones and Markers

General Information

Eligibility for a Headstone or Marker

Ordering a Headstone or Marker

• VA Form 40-1330, Application for Standard Government Headstone or Marker (PDF)

• Veterans Military Discharge Documents • How to Complete VA Form 40-1330

VA Form 40-1330, Application for Standard Government Headstone or Marker • Types of Headstones and Markers Available

Checking Status of a Headstone or Marker Request

Memorial Headstones and Markers

Setting Government Headstones and Markers

Inscriptions

• Emblems of Belief Available for Placement on Headstones and Markers

Replacement Headstones and Markers

Pre-World War I Era Headstones and Markers


http://www.cem.va.gov/cem/hm/hmgen.asp

http://www.cem.va.gov/cem/hm/hmelig.asp

http://www.cem.va.gov/cem/hm/hmorder.asp

http://www.va.gov/vaforms/va/pdf/VA40-1330.pdf

http://www.cem.va.gov/cem/hm/dischdocs.asp

http://www.cem.va.gov/cem/hm/hmform.asp

http://www.cem.va.gov/cem/hm/hmtype.asp

http://www.cem.va.gov/cem/hm/hmstatus.asp

http://www.cem.va.gov/cem/hm/hmmem.asp

http://www.cem.va.gov/cem/hm/hmset.asp

http://www.cem.va.gov/cem/hm/hminscr.asp

http://www.cem.va.gov/cem/hm/hmemb.asp

http://www.cem.va.gov/cem/hm/hmrepl.asp

http://www.cem.va.gov/cem/hm/hmcivil.asp

Michigan Law on Markers and Flags for Veterans’ Graves

Markers for Veterans' Graves, Public Act 63 of 1915 (Excerpt) MCL 35.831 Flag holders and United States flags for veterans' graves in cemetery belonging to city, village, municipality, or township; petition; expense; purpose. Sec. 1. (1) The legislative body of a city, village, municipality, or township in this state, upon the petition of a local, or an affiliate of, a recognized veterans' organization or of 5 eligible voters of the city, village, municipality, or township, shall procure for and furnish to the petitioners, at the expense of the city, village, municipality, or township, a suitable flag holder and United States flag for the grave of each veteran who served in the armed forces of the United States and who is buried within the limits of a public or private cemetery located within the city, village, municipality, or township. The requirement to provide a suitable flag holder and United States flag for private cemeteries does not apply in the current fiscal year where an initial request for a suitable flag holder and United States flag exceeds 50 graves within a particular township, but would apply in the following fiscal year at that township. (2) A flag holder and United States flag shall be placed on the grave of a veteran for the purpose of marking and designating the grave for memorial purposes. History: 1915, Act 63, Imd. Eff. Apr. 20, 1915 ;-- CL 1915, 1062 ;-- CL 1929, 936 ;-- CL 1948, 35.831 ;-- Am. 1979, Act 142, Imd. Eff. Nov. 8, 1979 ;-- Am. 1988, Act 263, Imd. Eff. July 15, 1988 ;-- Am. 2005, Act 26, Imd. Eff. May 23, 2005 ;-- Am. 2006, Act 627, Imd. Eff. Jan. 3, 2007 MCL 35.833 Taking down, destroying, defacing, carrying away, or possessing flag holder or flag as misdemeanor; penalty. Sec. 3. A person who willfully takes down, destroys, defaces, or carries away or possesses a flag holder or other design or memorial flag placed at a grave for memorial purposes without authority from the owner of the cemetery or the person causing the flag holder or other design or memorial flag to be placed in the cemetery or at the grave is guilty of a misdemeanor punishable by imprisonment for not more than 90 days or a fine of not less than $5.00 or more than $500.00, or both. History: 1915, Act 63, Imd. Eff. Apr. 20, 1915 ;-- CL 1915, 1064 ;-- CL 1929, 938 ;-- CL 1948, 35.833 ;-- Am. 1979, Act 142, Imd. Eff. Nov. 8, 1979 ;-- Am. 1996, Act 281, Imd. Eff. June 17, 1996


Vaults Are Not Required

Michigan Occupational Code, Public Act 299 of 1980 (Excerpt) MCL 339.1811 Purchase of vault or similar receptacle as condition to burial prohibited; discrimination; right to require vault not impaired. Sec. 1811. (1) The purchase of a vault or similar receptacle designed or intended to enclose or receive a casket, coffin, or other similar container from a particular individual, partnership, association, or corporation shall not be required as a condition to burial in a cemetery in this state. There shall not be a discrimination by price, burial fee, or otherwise by reason of a failure to purchase the vault or similar receptacle from or under the direction of the cemetery or the owner of the cemetery. (2) This section shall not limit the right of a cemetery to require the use of a vault in a burial in the cemetery.

© Wilbert Funeral Services, Inc. All Rights Reserved. Used with permission.

Courtesy of Willbee Concrete Products, Jackson, MI

© Wilbert Funeral Services, Inc. All Rights Reserved. Used with permission. Courtesy of Willbee Concrete Products, Jackson, MI

Burial Vault

Cremation Urn VaultNo Vault

© Wilbert Funeral Services, Inc. All Rights Reserved. Used with permission. Courtesy of Willbee Concrete Products, Jackson, MI

© Arka Ecopod Limited, www.ecopod.co.uk


Winter Burials and Use of Firearms and Snowmobiles in Cemetery

Winter Burials Public Health Code (Excerpt), Public Act 368 of 1978 MCL 333.2852 Weather conditions requiring storage of dead body; authorization for delayed interment; disinterment and reinterment permit not required.

Sec. 2852. When weather conditions prevent an immediate interment of a dead body and storage is necessary, the individual in charge of a cemetery shall obtain written authorization for delayed interment signed by the next of kin or authorized agent. The authorization shall specify the approximate hour and date of interment and place of temporary storage. This storage is not considered interment and a disinterment and reinterment permit is not required. History: 1978, Act 368, Eff. Sept. 30, 1978 Use of Firearms in a Cemetery MCL 456.114 Use of firearms in cemetery; entering over fence; penalty. Sec. 14. No person shall use firearms upon the grounds of any cemetery owned and enclosed by any such corporation, nor hunt game therein. No person shall enter into such enclosed cemetery by climbing or leaping over or through any fence or wall around the same, nor direct or cause any animal to enter therein in any such manner. Any person offending against any of the provisions of this section shall be punished by a fine not exceeding 50 dollars or by imprisonment not exceeding 3 months, or by both, in the discretion of the court. History: 1869, Act 12, Imd. Eff. Feb. 19, 1869 ;-- CL 1871, 3421 ;-- Am. 1875, Act 218, Eff. Aug. 3, 1875 ;-- How. 4776 ;-- CL 1897, 8412 ;-- CL 1915, 11173 ;-- CL 1929, 10453 ;-- CL 1948, 456.114 Use of Snowmobiles in a Cemetery

MCL 324.82126 Operation of snowmobile; prohibitions; construction, operation, and maintenance of snowmobile trail; conditions; “operate” defined; prohibited conduct; assumption of risk. [Excerpt] Sec. 82126. (1) A person shall not operate a snowmobile under any othe following circumstances:

f

* * * (h) On or across a cemetery or burial ground.


Michigan Association of Municipal Cemeteries (MAMC)

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Townships Must Register If Offering Prepaid Cemetery Services Recent amendments to the Prepaid Funeral Contract Funding Act, Public Act 255 of 1986 (MCL 328.211, et seq), now require any township that provides prepaid cemetery services or merchandise to register with the Michigan Department of Labor and Economic Growth (MDLEG). Township cemeteries are exempt from the Cemetery Regulation Act, PA 251 of 1968 (MCL 456.521, et seq), and the Prepaid Funeral Contract Funding Act previously did not require registration for cemetery services or merchandise. However, effective January 1, 2005, MCL 328.216 now requires that a township “shall not sell, provide or agree to provide merchandise or funeral or cemetery services pursuant to a prepaid contract unless that person is registered with the department as provided in this section and has received a certificate of registration.” A prepaid contract is a contract that requires payment in advance for funeral or cemetery services or merchandise that would be delivered or retained after the death. “Cemetery services” are cremations, grave openings and closings, and installation of grave memorials. “Cemetery merchandise” means (1) burial vaults or other outside containers, grave memorials and urns, and (2) items of merchandise sold or offered for sale or lease to consumers that will be used in connection with a funeral or an alternative to a funeral or the final disposition of human remains, including, but not limited to, caskets, combination units and catafalques. Merchandise does not include land (such as burial lots), interests in land (such as burial rights), or interests in mausoleums or columbariums. The application fee for the original registration is $120. Registration is valid for three years and renewable for a $30 application fee. Registration application forms are available at the MDLEG “Prepaid Funeral Contract Providers” Web page at www.michigan.gov/cis. Click on “Commercial Services and Corporations,” “Professional and Occupational Licenses,” and “Prepaid Funeral Contract Providers.” For more information, contact Licensing Administrator Suzanne Jolicoeur at (517) 241-9252 or email: [email protected]. http://www.michigan.gov/mdcs/0,1607,7-154-35299_35414_35468---,00.html




http://www.michigan.gov/mdcs/0,1607,7-154-35299_35414_35468---,00.html

Private Burial Grounds

MCL 128.111. Private burial grounds; laying out; deed

Sec. 1. That it shall be lawful for any person or persons in this state to lay out and survey any tract of land not included within the corporate limits of any city or village which may be owned by such person or persons, as a private burial ground for the use of their families or descendants for purposes of interment of members of such families and descendants, and for no other purpose, not exceeding in quantity 1 acre of land, and may make a deed of the same to some person or persons to be named therein as trustees, with such provisions for continuing such trusteeship as they shall deem necessary, which said deed shall be acknowledged by such persons making the same, in the same manner as other deeds of land, and shall be recorded in the county where such land shall lie. MCL 128.112. Private burial grounds; exemptions Sec. 2. Such land so laid out and described in said deed, when recorded in the register's office of the county where such land lies, shall operate as a grant forever of the land described in such deed to said trustees and their successors forever, for the purposes described in said deed, and no sale, judgment, or decree shall be made which shall have the effect to divert the same from the objects of said grant, set forth in such deed, and the same shall not be taxed for any purpose, or be subject to any sale for taxes or any execution, attachment, or other order of sale made by any court, and any deed made by said trustees or their successors, or upon any sale made for taxes, or upon any execution, or decree, or order of sale made by any court of said lands or any part thereof, or any tenements, tombs, or other structures, thereon and appurtenant thereto, shall be void and shall convey no interest or title to the grantee named in such deed. MCL 211.7t. Burial grounds, tombs and monuments Sec. 7t. Land used exclusively as burial grounds, the rights of burial, and the tombs and monuments in the land, while reserved and in use for that purpose is exempt from taxation under this act. The stock of a corporation owning a burial ground shall not be exempt.


Disinterment and Reinterment Permit Form

MTA Guide to Cemeteries: Challenges & Solutions / June 2007 Page 18 of 22 MTA Guide to Cemeteries: Challenges & Solutions / June 2007 Page 18 of 22

Affidavit for Disinterment and Reinterment of a Dead Body


Affidavit for Disinterment and Reinterment of a Dead Body (reverse side)


MTA Legal Counsel Opinion on Perpetual Care Funds

A township may establish a perpetual care fund as set out in Michigan Statute MCL 128.1 which provides in relevant part that:

"(1) The legislative body of the municipality owning or controlling a cemetery or burial grounds may by resolution or ordinance provide for the perpetual care and maintenance of a cemetery or burial lot upon the payment of the owner of the lot or another person of the agreed upon sum, and in consideration for which the municipality may bind itself to perpetually care for and maintain the lot.”

With a perpetual care fund, the principle amounts placed in the fund are retained permanently and the interest earned on the principle is used for the care and maintenance of the cemetery or certain burial lots as specified in the resolution or ordinance. Typically, the perpetual care fund is funded through payment of a specific charge at the time a grave site is sold. Additionally, the perpetual care fund can be funded by testamentary bequests, trusts, and other donations earmarked for perpetual care. Perpetual care normally refers to cutting grass, raking, cleaning, and pruning of shrubs and trees. The obvious benefit of a perpetual care fund is that the township will forever have a source of income to expend for the care and maintenance of the township cemetery or certain burial lots. The principle in the perpetual care fund remains out of reach for expenditure by the Township Board.

A perpetual care fund can work nicely if it has enough principle. However, if the Township does not have a lot of principle, due to the small size of the cemetery or newness of the fund, the Township may have trouble earning a meaningful amount in interest to put toward the care and maintenance of the cemetery or certain lots. This problem is exacerbated in times such as now when interest rates are low.

Additionally, when interest rates are low, the Township may end up with a lot of principle being tied up and the amount in interest not enough to care for or maintain the cemetery or certain lots. We have had townships come to us in the past disenchanted with their perpetual care funds because they were not earning enough interest to maintain and care for the cemetery or certain lots. These townships would have liked to have been able to dip into just enough principle to make up the shortfall.

It is important to understand that a Township already has a duty to cause all cemeteries within the Township, except private cemeteries and cemeteries owned by cities and villages located within the township, to be properly taken care of (MCL 128.61). Basically, a Township has a perpetual care and maintenance requirement for its cemeteries whether it has established a perpetual care fund or not. The Township could, as an alternative, voluntarily place sums aside (i.e., amounts raised by sale of lots) in a cemetery fund and then operate the fund similar to a perpetual care fund. However, if need be, the Township Board could dip into the fund's principle to provide for the care and maintenance of the cemetery. It should be noted that if the Township voluntarily puts monies aside for the cemeteries' maintenance and care, then this money is not protected in the same manner as the perpetual care fund, and the fund could be used for other purposes at the will of the Township Board.


http://www.legislature.mi.gov/(S(dq3i4i45qzfeso455t2putva))/mileg.aspx?page=getObject&objectName=mcl-128-1

http://www.legislature.mi.gov/(hskkrmbdzwrfduux3aags0bw)/mileg.aspx?page=getObject&objectName=mcl-Act-113-of-1915

Burial Rights Certificate

(coming)
